THE FINANCIAL LIQUIDITY OF THE FOOD INDUSTRY ENTERPRISES IN POLAND IN THE SYSTEM SIZE OF ENTERPRISES

Journal of Agribusiness and Rural Development. 2013;4(30):5-20

 

Journal Homepage

Journal Title: Journal of Agribusiness and Rural Development

ISSN: 1899-5241 (Print); 1899-5772 (Online)

Publisher: University of Life Sciences in Poznań

Society/Institution: University of Life Sciences in Poznań

LCC Subject Category: Agriculture: Agriculture (General) | Social Sciences: Industries. Land use. Labor: Special industries and trades: Agricultural industries

Country of publisher: Poland

Language of fulltext: Polish, English

Full-text formats available: PDF, XML

 

AUTHORS

Anna Bieniasz (University)

EDITORIAL INFORMATION

Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 20 weeks

 

Abstract | Full Text

The article presents the diversification of financial liquidity of food industry enterprises in Poland in 2009-2011 and indicates the main factors shaping liquidity. The study used unpublished data of Central Statistical Office, allowing for the analysis of liquidity in the system classes the food industry and the system enterprise size (small, medium, large). The analyses show, that the food industry in Poland in 2009-2011, regardless of their size and adopted ratios, have the ability to regulate the current liabilities, but kept at a low level. Analysis of the factors influencing liquidity showed, that the primary importance was turnover ratio of current liabilities, as well as ratio of financing of income through equity.